Ancillary Funds 2000-2012
| Data(s) |
01/12/2014
|
|---|---|
| Resumo |
Private Ancillary Funds (PAFs) are trusts to which Australian taxpayers can make tax deductible donations, enabling families, businesses and individuals to create a tax effective closely held charitable trust, whose sole purpose must be to provide money, property or benefits to deductible gift recipients. This Current Issues Information Sheet charts the movement in approval of PAFs, donations made to and distributions made by PAFs during the period 2000-01 to 2011-12. This information sheet also examines for the first time Public Ancillary Funds (PuAFs). |
| Formato |
application/pdf |
| Identificador | |
| Publicador |
Queensland University of Technology |
| Relação |
http://eprints.qut.edu.au/79617/1/2014%20Ancillary%20draft%20final%20dec2014.pdf McGregor-Lowndes, Myles & Crittall, Marie (2014) Ancillary Funds 2000-2012. Queensland University of Technology. |
| Direitos |
Copyright 2014 Queensland University of Technology |
| Fonte |
Australian Centre for Philanthropy and Nonprofit Studies; QUT Business School; School of Accountancy |
| Palavras-Chave | #charitable trusts #tax-deductible giving #charitable donations #private ancillary funds #public ancillary funds |
| Tipo |
Other |
